Articles with the same column -- Department of Academic Journals, SUFE

| F272；F832.4；P467

The Cross-firm Spillover Effect of Supplier Climate Risk: A Perspective Based on the Debt Financing Costs of Client Firms

Zhang Qihao, Pan Ailing, Fang Lingrui

In recent years, global climate change has exhibited a clear trend of acceleration, generating an increasingly far-reaching impact on the economic system and social development. As fundame...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20260410.201

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 124 - 138

| F275

Government Enterprise-related Big Data Disclosure, Supply Chain Visibility, and Corporate Financing Constraints: A Quasi-natural Experiment Based on the Enterprise Information Publicity System

Jia Fansheng, Li Shasha, Li Guangzhong

Data has become a key production factor driving economic and social development. How to stimulate the potential of massive data elements is an important issue in cultivating and developing...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20240922.101

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 109 - 123

| F23；F273.1

Expected Credit Loss Model and Corporate Innovation: Evidence from the Implementation of New Financial Instrument Standards

Shen Xiaotian, Cheng Xiaoke, Sun Qian

In March 2017, China’s Ministry of Finance revised CAS 22 to replace the incurred loss model with the expected credit loss (ECL) model, requiring firms to use forward-looking information ...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20260411.101

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 95 - 108

| F832.2；F830

Will the Reform of Loan Loss Provisioning Affect Monetary Policy Transmission Efficiency? Evidence from China’s Banking Sector

He Jing, Deng Kebin

The expected credit loss (ECL) model, a fundamental reform in loan loss provisioning after the 2008 financial crisis, replaces the Incurred Credit Loss (ICL) model with forward-looking ris...

First published at: Jun 03, 2026

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doi:10.16538/j.cnki.jfe.20260430.102

Journal of Finance and Economics, Vol. 52, Issue 06, pp. 79 - 94

| F249.2；F272；C912

Age Discrimination, Human Capital, and Firm Productivity: Evidence from Online Tens of Millions of Job Descriptions

Chen Xiaoyu, Hou Jingya, Liao Li, et al

Against the backdrop of China’s shifting labor force, the “35-year-old threshold” in recruitment has become a pressing labor market issue. From the 1990s to 2010s, China’s population a...

First published at: Jan 03, 2026

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doi:10.16538/j.cnki.jfe.20251020.301

Journal of Finance and Economics, Vol. 52, Issue 01, pp. 153 - 168

| F275；F832.51

“Hard Constraint” Policy on Cash Dividends and Dividend Distribution Behavior of Listed Companies

Qing Xiaoquan, Zhao Xueqing, Zhao Yiming

Persistent issues of Chinese listed companies emphasizing fundraising over shareholder returns remain unaddressed due to inadequate dividend regulations or weak enforcement. Many eligible ...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20240726.101

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 153 - 168

| F271.1

VIE Listing Mode, Dual-class Share Structure, and Stock-price Crash Risk: Based on Empirical Evidence from Chinese Enterprises Listed in the United States

Han Jinhong, Zeng Xiao, Jin Qinglu

Variable interest entity (VIE) mode is a unique creation and realistic choice for Chinese enterprises to list. It plays a positive role in expanding corporate financing channels and promot...

First published at: Sep 03, 2025

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doi:10.16538/j.cnki.jfe.20231121.102

Journal of Finance and Economics, Vol. 51, Issue 09, pp. 138 - 152

| F273.2；F275；F832

Product-quality Trust Crisis and Corporate Financing Constraints: Evidence from CCTV 3.15 Gala Exposures

Dou Chao, Li Mengjia, Huang Yutong

In recent years, the recurrence of product-quality trust crisis has raised serious concerns about the integrity of China’s product markets and the efficacy of its regulatory systems. Thes...

First published at: Aug 03, 2025

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doi:10.16538/j.cnki.jfe.20250522.301

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 155 - 168

| F273

Shareholder Digital Resources and Corporate Digital Technology Innovation

Mao Xinshu, Zhao Lu, Cong Huiyun

In the digital economy era, digital technology innovation serves as the core driver of new quality productive forces. Its complex and risky nature requires diverse resource support for ent...

First published at: Aug 03, 2025

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doi:10.16538/j.cnki.jfe.20250617.202

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 139 - 154

| F830.9；F275

Sustainable Information Assurance and Pricing Efficiency in Capital Markets: Evidence from H-Share Discounts

Xue Shuang, Chen Songjie, Wu Fuzhong

Cross-listed companies leverage dual or multiple listings to access diversified capital markets, expand their investor base, and optimize risk allocation. Despite sharing identical ownersh...

First published at: Aug 03, 2025

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doi:10.16538/j.cnki.jfe.20250122.101

Journal of Finance and Economics, Vol. 51, Issue 08, pp. 125 - 138